Ambisonics is an effective technique to encode and reconstruct sound fields. This technique is based on the orthogonal decomposition of a sound field in the spherical coordinates in the 3D space or cylindrical decomposition in the 2D space. In the decoding process, the ambisonic signals are decoded to produce speaker signals. The higher the order of the ambisonics, the finer reconstruction of the sound fields achieved. Ambisonics provides significant flexibility to recreate 3D audio on any playback setup such as large number of loudspeakers and headphones. Particularly, in mobile applications and Head-Mounted Displays (HMD), ambisonic rendering to headphones is of great interest.